1. Settings > Company Users, Email & Security > Manage Users


2. Find user > Select Update > Edit User Details


3. Remove User/Transfer Records > Select the record you want to transfer > Transfer Selected


4. A popup box appears > select a user from the drop down > Transfer

5. Once you are happy all records have been transferred > Remove User


If you wish to transfer all records to one user:


Remove User > Select a user from drop down > Remove User